2008 (9) TMI 58 - SCH - Central Excise

SCN was issued on 21.5.92 by invoking extended period of limitation - Tribunal has recorded a finding of fact that there is insufficient evidence to conclude that 700 tons of soda ash has been utilised in the manufacture of detergent powder that was cleared without payment of duty tribunal s finding cannot be interfered disputed period is Jan. 1986 to July 1987 - SCN would be valid only for the period from 21st May 1987 to 21st July 1987

Summary

The Supreme Court dismissed the appeal regarding a Central Excise Act case from January 1986 to July 1987. The show cause notice issued in May 1992 was found to be beyond the extended period of limitation for the period up to May 1987. The Tribunal found insufficient evidence for the period from May 1987 to July 1987, leading to the dismissal of the appeals.